I have been in the Netherlands before. Does this affect the maximum period I can get the 30% ruling?
Article ID: 9 | Last Updated: Fri, Jul 10, 2015 at 2:11 PM
The 30% ruling can be granted for a maximum period of 8 years (used to be 10 years until January 1, 2012). The time that the employee has stayed or worked in the Netherlands is subtracted from this maximum period of 8 years.
Only if the period of previous stay ended more then 25 years ago and the employee did not temporarily stay in the Netherlands for more then 6 weeks per year, the maximum period will not be reduced. Until January 1, 2012 the period of previous stay should have ended more than 10 years ago, so the change has made it more difficult to get the 30% ruling, basically with the idea to make it more difficult for employees who were born in the Netherlands to get the 30% ruling when they come back to the Netherlands after having worked outside the Netherlands for a certain period.